Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
, see all updates

Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: contents

  1. ETASSUM35110
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Introduction
  2. ETASSUM35120
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Price to be stated
  3. ETASSUM35130
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Market value (MV) of shares
  4. ETASSUM35140
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Shares included in the LSE daily official list
  5. ETASSUM35150
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: AIM and other junior market listed shares
  6. ETASSUM35160
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Shares included on a Recognised Stock Exchange (RSE)
  7. ETASSUM35170
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Unlisted shares and shares not listed on any RSE
  8. ETASSUM35180
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: MV to be agreed in advance of grant
  9. ETASSUM35190
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Process of granting options
  10. ETASSUM35200
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Date for which MV determined
  11. ETASSUM35210
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Flotations
  12. ETASSUM35220
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Variations of share capital
  13. ETASSUM35230
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Demergers
  14. ETASSUM35240
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Adjustments permitted
  15. ETASSUM35250
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Bonus issues
  16. ETASSUM35260
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Rights issues
  17. ETASSUM35270
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Adjusted price less than nominal value
  18. ETASSUM35280
    Schedule 3 SAYE option schemes: Requirements relating to share options – The exercise price: Restrictions on shares and MV post FA13